RCM on ROC fees

[Narayan Pujar]

One of our clients has paid ROC fees towards SH-7 [Alteration of Share Capital]. Wanted to know whether GST is payable on this or any other fees paid to ROC, under RCM. If yes or no, then why?

 

AI Summary

Are Fees to Registrar for Form SH-7 Under GST Reverse Charge? Analyzing Entry 5 of Notification No. 13/2017-CT(R. A client inquired about the applicability of GST under the Reverse Charge Mechanism (RCM) on fees paid to the Registrar of Companies (ROC) for filing Form SH-7, which is related to the alteration of share capital. Various contributors discussed whether such fees fall under Entry 5 of Notification No. 13/2017-CT(R), which covers services supplied by the government to businesses. Some referenced a High Court decision suggesting no GST liability for payments to regulatory bodies. The consensus leaned towards such fees being subject to RCM unless exempt under specific conditions like low service value or statutory registration requirements.